Tamil Nadu GST Act 2017, Tamil Nadu Goods and Service Tax Bill 2017, Download TN GST Bill 2017 in PDF Format. Tamil Nadu State Passed TN SGST Act 2017 on 19th June 2017. Tamil Nadu State is passed his own GST Act 2017, TNGST sgst act 2017 is available for download in English Language. The following Bill published Act no 19 of 2017 of the Tamil Nadu Legislative Assembly Rules. A BILL to make provisions for levy and collection of tax on intra-State supply of goods or, services or, both in the State of Tamil Nadu and the matters connected therewith or incidental thereto.
Download Tamil Nadu Full GST Act 2017 from below Links
Tamil Nadu GST Act 2017
1. Short title, extent and commencement.-
- This Act may be called the Tamil Nadu Goods and Services Tax Act, 2017.
- It extends to the whole of the State of Tamil Nadu.
- It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint :
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
2. Definitions.– Click Here to Download Tamil Nadu Full GST Act 2017 and check all Definitions
“local authority” means–
- (a) a “Panchayat” as defined in clause
- (b) a “Municipality” as defined in clause (e) of article 243 P of the Constitution of India;
- (c) a Municipal Committee, a Zilla Praja Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local funds;
- (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
- (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution of India;
- (f) a Development Board constituted under article 371 of the Constitution of India; orSGST
- (g) a Regional Council constituted under article 371 A of the Constitution of India;
“location of the recipient of services” means,-
- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business;
- (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
- (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and
- (d) in absence of such places, the location of the usual place of residence of the recipient;
“location of the supplier of services” means,-
- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
- (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
- (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and
- (d) in absence of such places, the location of the usual place of residence of the supplier;
“manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly;
“market value” shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related;
“mixed supply” means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.
Illustration:– A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately;
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